Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-4
Application for license â Display
All licenses are issued by the tax administrator upon approval of application, stating, on forms prescribed by the tax administrator, the information the tax administrator may require for the proper administration of this chapter. Each application for a manufacturerâs, importerâs, or distributorâs license shall be accompanied by an application fee of one thousand dollars ($1,000); provided, that for a distributor who or that does not affix stamps, the application fee shall be one hundred dollars ($100); each application for a dealerâs license shall be accompanied by an application fee of twenty-five dollars ($25.00). Each issued license shall be prominently displayed on the premises within this state, if any, covered by the license. In the instance of an application for a distributorâs license, the administrator shall require, in addition to other information as may be deemed necessary, the filing of affidavits from three (3) cigarette manufacturers with national distribution stating that the manufacturer will supply the distributor if the applicant is granted a license.
Amendment history
History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-4; P.L. 1960, ch. 74, § 23; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
Source: view the official text
In this chapter (40 sections)
- 44-20-1 · Definitions
- 44-20-2 · Manufacturer, importer, distributor, and dealer licenses…
- 44-20-3 · Penalties for unlicensed business
- 44-20-4 · Application for license â Display
- 44-20-4.1 · License availability
- 44-20-5 · Expiration, duration, and renewal of manufacturerâs,…
- 44-20-6 · [Repealed.]
- 44-20-7 · Vending machine markers
- 44-20-8 · Suspension or revocation of license
- 44-20-8.1 · Maintenance and publication of list of licenses
- 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
- 44-20-12 · Tax imposed on cigarettes sold
- 44-20-12.1 · Floor stock tax on cigarettes and stamps
- 44-20-12.2 · Prohibited acts â Penalty
- 44-20-12.3 · Floor stock tax on cigarettes and stamps
- 44-20-12.4 · Floor stock tax on cigarettes and stamps
- 44-20-12.5 · Floor stock tax on cigarettes and stamps
- 44-20-12.6 · Floor stock tax on cigarettes and stamps
- 44-20-12.7 · Floor stock tax on cigarettes and stamps
- 44-20-13 · Tax imposed on unstamped cigarettes
- 44-20-13.1 · Repealed
- 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
- 44-20-13.5 · Violations as to reports and records
- 44-20-14 · Return and payment of use tax
- 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
- 44-20-16 · Exemptions from use tax
- 44-20-16.1 · Repealed
- 44-20-17 · Penalty for use tax violations
- 44-20-18 · Securing stamps
- 44-20-19 · Sales of stamps to distributors
- 44-20-20 · Use of metering machine in lieu of stamps
- 44-20-21 · Transfer of stamps prohibited â Redemption of unused stamps
- 44-20-22 · Reimbursement for mutilated and other stamps â Claims
- 44-20-23 · Payment of tax by manufacturer or shipper outside state
- 44-20-24 · Affixing of stamps outside state by vending machine operator
- 44-20-25 · Bond of nonresident authorized to pay tax
- 44-20-26 · Agreement by nonresident to submit records â Attorney to…
- 44-20-27 · Repealed
- 44-20-28 · Stamping by distributors required
- 44-20-28.1 · Noncompliance with tobacco manufacturerâs escrow fund…